Exhibit 15
LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
Securities and Exchange Commission
450 Fifth Street, North West
Washington, D.C. 20549
RE: Regis Corporation
Registrations on Form S-8
(File No. 33-44867, No. 33-89882)
Registration on Form S-4
(File No. 333-12099)
Registrations on Form S-3
(File No. 333-28511, No. 33-82094,
No. 33-86276, No. 33-89150,
No. 33-92244, No. 33-96224 and
No. 33-80337)
We are aware that our report dated October 23, 1997, on our reviews of the
interim financial information of Regis Corporation as of September 30, 1997
and for the three month periods ended September 30, 1997 and 1996, and
included in the Company's quarterly report on Form 10-Q for the quarter ended
September 30, 1997, is incorporated by reference in these registration
statements. Pursuant to Rule 436(c) under the Securities Act of 1933, this
report should not be considered a part of such registration statements
prepared or certified by us within the meaning of Sections 7 and 11 of that
Act.
/s/ Coopers & Lybrand L.L.P.
Coopers & Lybrand L.L.P.
Minneapolis, MN
October 31, 1997
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
REGIS CORPORATION
Date: October 31, 1997 By: /s/ Frank E. Evangelist
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Frank E. Evangelist
Senior Vice President, Finance
Chief Financial Officer
Signing on behalf of the
registrant and as principal
accounting officer
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